基于CFD-DEM的渗蚀研究:细粒含量与围压的影响

为了揭示渗透水流对砂土渗蚀破坏的规律,利用流固耦合方法(CFD-DEM)建立具有应力边界的长方体砂土试样,进行了不同围压和细粒含量条件下间断级配砂土的渗蚀模拟.结果表明,1)对于高细粒含量试样,围压越高渗蚀颗粒流失量越高,但对于低细粒含量试样,围压对渗蚀的促进作用并不明显.2)当细颗粒含量较高时,细粒流失会引起力链屈曲...     

场外市场会计盈余的信息含量

以万德数据库提供的新三板企业为样本,检验场外主体市场的会计盈余信息含量。混合样本检验显示,盈余信息披露对投资者超额收益有显著影响。分期检验中,2009年披露的盈余信息还不具备有效的信息含量;2010年披露的盈余信息具有信息含量,可能预示着场外市场的完善和成熟。此外,样本检验结果没有找到场外市场具有半强势有效的证据,但可以推断该市场处于弱势有效状态。     

The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense

In 2002, Standard & Poor's (S&P) introduced Core Earnings as a proprietary, uniform earnings metric, with the goal of improving financial reporting. The distinguishing feature of Core Earnings is its consistent treatment of seven adjustments to GAAP earnings for which there is no consensus adjustment by managers and analysts. We use stock price and return data to assess whether investors perceive Core Earnings to be more value relevant than GAAP earnings. The implementation of FASB 123R changed the calculation of GAAP and Core Earnings. This change allows us to assess the role of stock option expense in the valuation of earnings numbers by partitioning the sample into pre‐ and post‐FASB 123R periods and creating consistent measures of GAAP and Core Earnings. Our price results indicate that Core Earnings is more value relevant than GAAP earnings in the pre‐period after controlling for stock option expense, and in the post‐FASB 123R periods. The price results provide empirical evidence consistent with S&P's expectation that a uniformly calculated earnings measure is a more consistent and useful indicator of current performance and future earnings.     

气固流化床制备氯化聚乙烯的研究

对流化床反应器中聚乙烯氯化反应进行了实验研究。探讨了反应操作条件对产品氯化聚乙烯中氯含量的影响。结果表明,反应起始温度、操作气速、原料气中2种气体的流量比、反应时间以及引发方式等条件都会对最终产品的氯含量产生不同程度的影响,产品氯化聚乙烯中的氯含量可以通过改变反应时间等条件在一定范围内进行调节。用气固流化床制备氯化聚乙烯,避免了悬浮法和溶液法中存在的对设备腐蚀严重、溶剂回收难等一系列问题。     

基于WAP的学生信息查询系统的设计与实现

对WAP编程原理及其关键实现技术作了详细介绍,包括WAP服务器的配置、WAP的基础语言WML及其开发方式,并对基于WAP学生查询系统进行了详细设计,给出了程序实现的核心源代码。     

GB／T8929—2006《原油水含量的测定》之我见

采用比对的方法,对新旧版本的原油水含量测定标准在某些特定点引起的原油交接计量误差进行了阐述,对新标准的修改在计量误差和修约操作上提出看法。     

创新驱动产业转型升级研究——基于中国1998-2016年省域面板数据

为了探究创新驱动产业转型升级的作用机制,构建了创新投入与创新产出对产业转型升级内涵质量与外显效应的影响模型,并提出研究假设。基于中国1998-2016年省域面板数据,借助Eviews 9.0计量软件,采用固定效应模型进行实证研究。结果表明,所提出的研究假设均得到验证。创新产出对产业转型升级内涵质量具有积极影响,创新产出的各表征变量(专利授权数、技术市场合同成交金额、新产品销售收入)每增长1%,产业转型升级内涵质量的表征变量人均国内生产总值将提高0.014 8%～0.051 1%。创新投入对产业转型升级外显效应具有积极影响,创新投入的各表征变量(R&D经费内部支出、R&D人员全时当量)每增加1%,产业转型升级外显效应的表征变量产业结构层次系数将提高0.007 1%～0.010 5%。因此,创新能够驱动产业转型升级,但创新投入与创新产出对产业转型升级的影响机制并不相同。研究结果为创新驱动产业转型升级问题的研究提供了一个新的研究范式,对实施创新驱动发展战略、促进产业转型升级有借鉴意义。     

浅议高职实践课程内容与国家职业标准的衔接

实践教学是高等职业教育的显著特征,将高职实践课程内容与国家职业标准衔接,是高等职业教育自身的特性和实现培养目标的要求,有利于学生实践能力的培养,增强学生的核心竞争力,满足市场和产业对高素质技能型人才的需求,同时也促进高等职业院校实训基地和双师型教师队伍的建设和发展。     

公务员制度课程教学内容与方法创新探析——基于素质选修课的视角

在当前公务员制度课程教学改革创新的背景下,结合素质选修课的特点和要求,在课程的内容设计上要注重教学内容的完整性、实用性和前沿性,在教学方法上应当运用传统与现代特点并存的灵活的教学模式。     

A LONGITUDINAL STUDY OF CHANGE IN THE ENGLISH NATIONAL HEALTH SERVICE

This paper reports the findings of a longitudinal comparative case study of three National Health Service (NHS) hospital Trusts in England, investigating the perceptions of clinical, managerial and accounting professionals towards changing cost accounting and performance measurement practices. It incorporates both qualitative and quantitative data analysis, and is based on a contextualist understanding of change management, utilising the content‐process‐context approach (Pettigrew and Lapsley, 1994) to investigate the influence of receptive versus non‐receptive contexts on change. The analysis reveals limited success in improving performance measurement practices (the content of change) in Trusts. Nevertheless the specific context within which change was operationalised was found to be very important, with central mangers playing a key role in influencing change. The process of change indicated slow shifts in clinical‐accountant‐managerial relations, partly driven by changes in financial flows within the organisations.